The AICPA and the Chartered Institute of Management Accountants on March 29 will release results of the first CGMA Global Economic Survey.
The quarterly survey is designed to capture the views of CGMA executives on economic conditions worldwide and in their respective countries. A panel of leading CGMA executives will also share key expectations, plans and challenges for their own companies.
CIMA executives, CGMAs and John Bowler, a senior economist with the Economist Intelligence Unit, will discuss the results of the survey and the implications of current economic developments on business during an April 18 webcast.
GASB talks pension accounting
GASB will continue deliberating the proposals in EDs on pension accounting and financial reporting in a telephone conference scheduled to begin at 1 p.m. Tuesday.
In this session, discussion will include employer reporting for defined contribution pensions; reporting by defined contribution pension plans; and issues related to deferred retirement options. Also on the agenda are issues related to employer financial statement display of pension-related balances; and reconsideration of issues related to selection of a municipal bond index rate for purposes of determining the discount rate. Directions for listening to the teleconference by telephone are posted on GASB’s website.
GASB issued the EDs in June 2011. One ED, Accounting and Financial Reporting for Pensions – an amendment of GASB Statement No. 27, relates primarily to reporting by governments that provide pensions to their employees.
The other ED addresses the reporting by pension plans that administer those benefits and is called Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25.
PCAOB discusses investor protection
The PCAOB’s mission to protect investors as described in the Sarbanes-Oxley Act of 2002 will be the focus of a meeting of the PCAOB’s Investor Advisory Group from 9 to 5 p.m. on Wednesday in Washington.
Sarbanes-Oxley will mark its 10th anniversary in July. The advisory group’s agenda includes discussing the role, relevancy and value of the audit; auditor assessments of a company’s ability to continue as a going concern and related global initiatives; independence, objectivity and skepticism of auditors; and audit firm practice and transparency.
The meeting is open to the public and will be available via webcast on the PCAOB website and later by podcast.
For a look at upcoming international economic indicators and management accounting events, visit CGMA Magazine.
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